2015 (1) TMI 326

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....Adv. For the Respondent : Shri Ahibaran, Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: Misc. applications have been filed against Orders-in-Original nos. CCP/ADJ/DKS/29-30/2014 dtd.24/07/2014 and CCP/ADJ/DKS/31/2014 dtd. 25/07/2014, both passed by the Commissioner of Customs (Preventive), Mumbai wherein the ld. Adjudicating authority has classified the coal imported by th....

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....e hon'ble Apex court in the case of CCE vs. A.S.Bava [1978(2)ELTJ333(SC)] wherein the hon'ble Apex court observed that right of appeal is a substantiate one and if any pre-deposit is required to be made it would whittle down the substantiate right of appeal. Accordingly, he pleads that the appeal be heard without insisting on any pre-deposit. 3. Ld. Addl. Commissioner (AR) appearing for....

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....lty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the [Principal Commissioner of Customs or Commissioner of Customs];     (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A, unless the appellant has deposited seven and a half per c....

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....thority prior to the commencement of the Finance (No. 2) Act, 2014.] A plain reading of the provisions make it abundantly clear that the Tribunal or Commissioner (Appeals) shall not entertain any appeal under section 128, unless the appellant has made a pre-deposit of 7.5% of the duty in such cases, where duty and penalty is in dispute and appeal is filed before tribunal. Therefore, in terms of....